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 Home > 8th Edition, 2026 |
5
Capital Gains, Law and Practice by CA Divakar Vijayasarathy is a comprehensive and practical guide to capital gains taxation under the Income Tax Act, 2025, as amended by the Finance Act, 2026. The book provides detailed insights into computation, exemptions, and treatment of capital gains across various asset classes. It integrates illustrations and judicial precedents to simplify complex provisions and enhance practical understanding. Designed for both professionals and students, the book bridges statutory provisions with real-world application in tax planning and compliance.
Key Features
This book is highly suitable for Chartered Accountants, tax practitioners, and finance professionals dealing with capital gains taxation and advisory. It is also beneficial for CA, CS, and CMA students preparing for examinations and seeking conceptual clarity with practical examples. Investors, financial planners, and individuals involved in asset transactions will find this book valuable for understanding tax implications and optimizing tax liability.
Chapter 1 Basics of Capital Gains
Chapter 2 Business Transactions
Chapter 3 Business Restructuring
Chapter 4 Real Estate Transaction
Chapter 5 Shares and Securities Transaction
Chapter 6 Exempted Transfers
Chapter 7 Exemptions
Chapter 8 Taxation for Non-Residents
Chapter 9 Miscellaneous Transactions
Chapter 10 Set off and carry forward of losses
Chapter 11 Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral Instrument
Chapter 12 Relevant Sections and Rules of Income Tax and Other Statutes
Chapter 13 Capital Gains Accounts Scheme, 1988
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